OPM financials | Power cost allocation to batches

Hi All,

In our OPM implementation, we are trying to allocate power cost to our production batches to derive cost of production. Cost method is PMAC.

My requirement is how to allocate power consumption to each production batches. We have production line wise unit consumption details.

1] If POWER defined as resource then, Can we have resource usage UOM as other than Hour? Like KW(unit based consumption) or Kg (based on product's uom)?

2] In general we cannot maintain inventory for POWER, as a workaround if we defined power as item/SKU and added as a part of ingredient in Formula, what could be the impact and causes? Is it right way to go on with this solution?